<?xml version="1.0" encoding="utf-8"?>
<Return xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-07T17:00:40-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>821982676</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>St Pauls American Legion Post 145</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% William Norris Starnes Jr</InCareOfNm>
      <BusinessNameControlTxt>STPA</BusinessNameControlTxt>
      <ForeignPhoneNum>8438898090</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 231</AddressLine1Txt>
        <CityNm>HOLLYWOOD</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29449</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM N STARNES JR</PersonNm>
      <PersonTitleTxt>ADJUTANT</PersonTitleTxt>
      <SignatureDt>2024-05-07</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WILLIAM</PersonFirstNm>
        <PersonLastNm>N</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" softwareId="23017649" softwareVersionNum="V2.0" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <GroupExemptionNum>0925</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="19">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>151670</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>140072</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>3306</MembershipDuesAmt>
      <InvestmentIncomeAmt>141</InvestmentIncomeAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="2100" referenceDocumentName="IRS990ScheduleG">8151</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1312</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6839</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>150358</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>11637</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1428</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>19673</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32738</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>117620</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>187916</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>305536</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>187916</BOYAmt>
        <EOYAmt>305536</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>187916</BOYAmt>
        <EOYAmt>305536</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>187916</BOYAmt>
        <EOYAmt>305536</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Veteran Support for Veterans and their families</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Support to Veterans and their Families: Begin to refurbish building to serve as Veterans Service Center; support residents of Veteran Victory House; clean and repair Veteran headstones; provide tuition fees deposits and transportation costs to rising seniors from two local high schools to attend Palmetto Girls and Boys State; support Wreaths Across America; and provide emergency food to Veterans and gifts to needy children at Christmas. Attens state Legion Convention Business Meetings.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>17021</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Pay dues to State and National Legion.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2652</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>19673</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">James M Phelps</PersonNm>
        <TitleTxt>Commaner</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">MacArthur Forrest</PersonNm>
        <TitleTxt>Vice Commander</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">WILLIAM N STARNES JR</PersonNm>
        <TitleTxt>Assistant Adjutant</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Eliezer Cruz</PersonNm>
        <TitleTxt>Finance Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Charles R Tupper</PersonNm>
        <TitleTxt>Post Service Officer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Charles A Fox</PersonNm>
        <TitleTxt>Chairman Executive Committee</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ELIEZER CRUZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 231</AddressLine1Txt>
          <CityNm>HOLLYWOOD</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29449</ZIPCd>
        </USAddress>
        <PhoneNum>8438898090</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Begin refurbishing a building to serve as a Veterans Service Center where St. Paul's Parish Veterans can receive benefits and health service counseling from VA counselors and from American Legion certified Veteran Service Officers. Potential to serve over 800 eligible Veterans., $11469| Provide personal items for every occupant of VA housing facility--Veteran Victory House Walterboro SC., $1643| Provide tuition fees deposits and transportation costs to rising seniors at two local High Schools to attend the American Legion Palmetto Girls and Boys State., $2000| With permission of deceased Veteran families clean and or repair Veteran headstones. Funding pays for cleaning materials., $672| Provide funds for Wreaths Across America needy children at Christmas and food for needy Veterans. Attend State Legion Convention Business Meetings., $1237| Dues paid to State and National American Legion., $2652|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
